(1)Notwithstanding anything contained in any other provisions of this Act, where tax is required to be collected at source under the provisions of Chapter XVII-BB, on any sum or amount received by a person 92[***] from a specified person, the tax shall be collected at the higher of the following two rates, namely:—(i)at twice the rate specified in the relevant provision of the Act; or(ii)at the rate of five per cent.
